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Article
Publication date: 19 September 2019

Mohammed Belal Uddin

The purpose of this paper is to investigate the factors influencing the satisfaction of customer and customer loyalty in the fast food restaurant industry. A theoretical model…

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Abstract

Purpose

The purpose of this paper is to investigate the factors influencing the satisfaction of customer and customer loyalty in the fast food restaurant industry. A theoretical model, including hypotheses, has been proposed in this study.

Design/methodology/approach

Data were assembled using convenient sampling method. The hypothesized model was verified with the data from 204 respondents. Principal component analysis and structural equation modeling approach were applied to analyze data.

Findings

The results (significant at p<0.01 and p<0.05) exhibited that food quality, price and service quality were positively linked to customer satisfaction. Customer satisfaction was positively associated with customer loyalty. The empirical results found a contrary association between the location and environment of restaurant and customer satisfaction.

Practical implications

The managers and owners of fast food restaurants may use the results of this study to confirm customer satisfaction and loyalty of the customer. With loyal customer groups, their businesses can be sustained and gradually grown up.

Originality/value

This study will provide guidelines for the management of fast food restaurants to formulate their business strategies in the competitive market. It will give a signal to the managers to stay focused on customer relationship management as the ultimate goal of the business.

Details

British Food Journal, vol. 121 no. 11
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 14 February 2020

Mohammed Belal Uddin, Yuanlue Fu and Bilkis Akhter

The antecedents and cost management methods and their effects on the value creation of inter-organization are essential topics of inter-organizational cost management (IOCM) in a…

Abstract

Purpose

The antecedents and cost management methods and their effects on the value creation of inter-organization are essential topics of inter-organizational cost management (IOCM) in a hybrid relational perspective. This study aims to develop a synthesis coordinating mechanism theory which combines supply network theory and transaction cost economics. Using this modified theory, a structural model of IOCM and its hypotheses are developed by considering the organic connection among hybrid relational context, capabilities, methods and the effects of IOCM.

Design/methodology/approach

The data were collected under convenient sampling using the questionnaire survey method and analyzed using principal component analysis and structural equation modeling.

Findings

The results (significant at p < 0.01 and p < 0.05 level) show that there is a positive correlation among the hybrid relational context, capabilities (antecedents), methods and the effects of IOCM. Capabilities (antecedents) and cost management methods are also found to have a positive impact on synergic effect value and on improving collaborative efficiency in IOCM.

Practical implications

The managers of inter-firm networks may use the results of this study to ensure competitive advantages through collaboration with each other and building and retaining a long-term relationship.

Originality/value

This study demonstrates that the coordinating mechanism of IOCM can create the synergic effect value and improve the collaborative efficiency of the inter-organization relationship.

Details

Journal of Business & Industrial Marketing, vol. 35 no. 5
Type: Research Article
ISSN: 0885-8624

Keywords

Open Access
Article
Publication date: 18 June 2019

Mohammed Belal Uddin and Bilkis Akhter

The purpose of this paper is to investigate the institutional and significant competences that have allowed organizations to employ supply chain management (SCM) practices, the…

4684

Abstract

Purpose

The purpose of this paper is to investigate the institutional and significant competences that have allowed organizations to employ supply chain management (SCM) practices, the practices of SCM and the benefits of SCM practices for both buyers and suppers.

Design/methodology/approach

A theoretical model (including hypotheses) has been proposed regarding antecedents, SCM practices and outcomes of SCM. Using purposive sampling method, data were collected from different manufacturing, distributing, wholesaling and retailing organizations. Collected data were analyzed in a principal component analysis and structural equation modeling, including confirmatory factor analysis, and path analysis.

Findings

The empirical results provided supportive evidences in favor of the hypotheses and theoretical arguments except one hypothesis. This study did not a find positive relationship between organizational compatibility and SCM practices. The study found relationships between mutual trust and SCM practices, communication and SCM practices, and cooperation and SCM practices, which were positive and significant. Again, the relationships between SCM practices and competitive advantages, and SCM practices and long-term orientation and growth were also positive and significant.

Practical implications

Practitioners could also use the findings to align SCM with business strategy and gain an insight for better utilization of the available resources and technology to perform better.

Originality/value

This study will provide guidance as to the preconditions that need to be in place in order for a company to implement SCM with its suppliers and customers. It will remind practitioners to stay focused on the ultimate goals of SCM – lower costs, increased customer value and satisfaction, and, ultimately, competitive advantage.

Details

Modern Supply Chain Research and Applications, vol. 1 no. 1
Type: Research Article
ISSN: 2631-3871

Keywords

Article
Publication date: 6 February 2024

Md Rezaul Karim, Mohammed Moin Uddin Reza and Samia Afrin Shetu

This study aims to explore COVID-19-related accounting disclosures using sociological disclosure analysis (SDA) within the context of the developing economy of Bangladesh.

Abstract

Purpose

This study aims to explore COVID-19-related accounting disclosures using sociological disclosure analysis (SDA) within the context of the developing economy of Bangladesh.

Design/methodology/approach

COVID-19-related accounting disclosures from listed banks’ annual reports have been examined using three levels of SDA: textual, contextual and sociological interpretations. Data were gathered from the banks’ 2019 and 2020 annual reports. The study uses the legitimacy theory as its theoretical framework.

Findings

The research reveals a substantial shift in corporate disclosures due to COVID-19, marked by a significant increase from 2019 to 2020. Despite regulatory and professional directives for COVID-19-specific disclosures, notable non-compliance is evident in subsequent events, going concern, fair value, financial instruments and more. Instead of assessing the implications of COVID-19 and making disclosures, companies used positive, vague and subjective wording to legitimize non-disclosure.

Practical implications

The study’s insights can inform regulators and policymakers in crafting effective guidelines for future crisis-related reporting like COVID-19. The research adds to the literature by methodologically using SDA to explore pandemic-specific disclosures, uncovering the interplay between disclosures, legitimacy and stakeholder engagement.

Originality/value

This study represents a pioneering effort in investigating COVID-19-specific disclosures. Moreover, it uses the SDA methodology along with the legitimacy theory to analyze accounting disclosures associated with COVID-19.

Details

Accounting Research Journal, vol. 37 no. 1
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 2 March 2023

Md. Abdul Kaium Masud, Mohammad Sharif Hossain, Mahfuzur Rahman, Mohammad Ashraful Ferdous Chowdhury and Mohammed Mizanur Rahman

Corporate corruption reporting (CCR) is an emerging issue of the corporation for measuring transparency, integrity and accountability to the stakeholders and society. The purpose…

Abstract

Purpose

Corporate corruption reporting (CCR) is an emerging issue of the corporation for measuring transparency, integrity and accountability to the stakeholders and society. The purpose of this paper is to examine the role of CCR and financial management responsibility regarding the issue of corruption control.

Design/methodology/approach

To explore the influences of corruption disclosure, this study considers the keywords-based content analysis of the listed financial firms of the Dhaka Stock Exchange in Bangladesh for 2012–2016. The research considers stakeholders and theoretical legitimacy lens for discussing corporate corruption disclosure. This study identified 143 self-driven keywords by classifying, analyzing and selecting the appropriate large set of keywords from the prior literature. This study examines 247 firm-year observations of all financial firms in Bangladesh using secondary data sources.

Findings

The results of the hierarchical regression analysis report that financial firms following Sharia principles have a negative and significant association with CCR, while Big4 has a positive and significant influence. Moreover, the interaction effect of Big4 on the relationship between Sharia principles and CCR is negative and insignificant. The findings reported that Islamic financial firms disclose less corruption information than conventional financial firms in Bangladesh.

Practical implications

This study findings are expected to significantly impact corporate management and policymakers of developing and highly corrupted economies to enhance corporate accountability, transparency and reputation. The regulatory body can consider the findings to promulgate anti-corruption reporting rules and regulations.

Originality/value

The authors believe the theoretical lens used to support the method and findings of this paper are unique and novel.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 1
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 2 May 2017

Md Moazzem Hossain, Mahmood Ahmed Momin, Anna Lee Rowe and Mohammed Quaddus

The purpose of this paper is to explore corporate social and environmental reporting (CSER) practices and motivations in Bangladesh.

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Abstract

Purpose

The purpose of this paper is to explore corporate social and environmental reporting (CSER) practices and motivations in Bangladesh.

Design/methodology/approach

Using a mixed-methods approach, the paper attempts to understand what corporate social and environmental issues Bangladeshi firms are reporting and why. The paper first explores the motivations for CSER in line with O’Dwyer’s (2003) proposed classifications of proactive and reactive motivations through interviews and frames its findings using stakeholder theory. To provide a more holistic view, content analysis adapted from CSR Asia (2008) categorization (broadly guided by GRI) was conducted to enhance findings from engagement-based interviews with managers.

Findings

The paper finds that “community investment and development” and “governance codes and policies” received the highest amount of disclosure, while the least amount of disclosure was found in the “workplace/human rights” category. Although a philanthropic tone was found behind “community investment”, such as poverty alleviation activities, disclosure in this area is mostly motivated by proactive rationales with enlightened self-interest and image-building activities. In terms of reactive motivations underpinning CSER, the paper finds that companies also report reactively to reduce pressure from powerful stakeholders such as international buyers and government agencies. Contrary to other studies regarding reactive motivations, the authors argue that a director’s proactive motivation is the prime determinant of CSER in a developing country. They also argue that low-level disclosures on workplace environment/human rights need to be given more importance by policymakers, management and other relevant stakeholders.

Originality/value

To the best of the authors’ knowledge, the study is one of the few engagement-based field studies that uses a mixed-methods approach to seek managerial perspectives in an attempt to understand CSER practices in an emerging country context.

Details

Sustainability Accounting, Management and Policy Journal, vol. 8 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Content available
Book part
Publication date: 1 January 2008

Abstract

Details

Corporate Governance in Less Developed and Emerging Economies
Type: Book
ISBN: 978-1-84855-252-4

Article
Publication date: 15 November 2019

Uzoechi Nwagbara and Ataur Belal

The purpose of this paper is to investigate how language (choice) in CSR reports of leading oil companies in Nigeria is used to portray an image of “responsible organisation”.

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Abstract

Purpose

The purpose of this paper is to investigate how language (choice) in CSR reports of leading oil companies in Nigeria is used to portray an image of “responsible organisation”.

Design/methodology/approach

This paper draws insights from communication studies (persuasion theory) and critical discourse analysis (CDA) studies to discursively unpack all those subtle and visible, yet equally invisible, linguistic strategies (micro-level elements): wording (single words), phrases and chains of words (clauses/sentences). These linguistic strategies (micro-level elements) proxy organisational discourses (meso-level elements), which are reflective of wider social practices (macro-level elements). The authors base the investigation on CSR reports of six leading oil companies in Nigeria from 2009 to 2012.

Findings

The findings of this study reveal that (leading) Nigerian oil companies linguistically use CSR reports to persuasively construct and portray the image of “responsible organisation” in the eyes of wider stakeholders (the communities) despite serious criticism of their corporate (ir) responsibility.

Originality/value

As opposed to the previous content analysis based studies, this paper contributes to the emerging stream of CDA studies on CSR reporting by providing a finer-grained linguistic analytical schema couched in Fairclough’s (2003) approach to CDA (and persuasion theory). This helps to unravel how persuasive language/discourse of responsible organisation is enacted and reproduced. The authors thus respond to the calls for theoretical plurality in CSR reporting research by introducing persuasion theory from communication studies literature which has hitherto been rarely applied.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 20 February 2017

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 2
Type: Research Article
ISSN: 0951-3574

Article
Publication date: 23 June 2023

Khalfan Almehairbi, P. Arunprasad and Zakaria El Hathat

This study aims to examine and discuss the importance and benefits of Open Innovation (OI), Transformational Leadership (TL), Innovation Strategy (IS), Creative Climate (CC)…

Abstract

Purpose

This study aims to examine and discuss the importance and benefits of Open Innovation (OI), Transformational Leadership (TL), Innovation Strategy (IS), Creative Climate (CC), Radical Innovation (RI) and Sustainable Competitive Advantage (SCA) for small and medium-sized enterprises (SMEs) in Dubai. This work also examines the mediating impact of future foresight drivers (FFD) on SMEs' SCA. The study provides a theoretical framework for enhancing SMEs' organizational performance and highlights the need for future empirical research.

Design/methodology/approach

The study uses a systematic literature review (SLR) approach and a bibliometric analysis approach to collect, examine and analyze data from previous research on OI, TL, IS, CC, RI and SCA. This work evaluated 110 publications from separate scholarly databases, Scopus and Web of Science (WoS).

Findings

The study finds a positive relationship between OI, TL, IS, CC, RI and SCA and that future empirical research is needed. While there is limited information on the impact of these concepts on SMEs in the Middle East and especially in Dubai, the study presents new concepts to be debated. The study provides a vital tool for businesses to improve their performance by adopting OI, TL and IS and analyzing their present competitive status to develop new strategies and build competitiveness.

Originality/value

The originality of this study lies in its contribution to understanding the relationships among OI, TL, IS, CC and RI and their impact on SMEs' SCA in Dubai. By emphasizing the importance of OI, TL and IS in improving SMEs' performance and competitiveness, this study provides valuable insights for SME managers seeking to enhance their organizations' sustainability and long-term success. The review also identifies a gap in the literature regarding the impact of these concepts on SMEs in the Middle East, emphasizing the need for further research in this area.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

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